Situs and valuation of cars for tax purposes

1. Law
2. Arizona Revised Statutes
3. Taxation
4. Situs and valuation of cars for tax purposes

42-14302. Situs and valuation of cars for tax purposes

A car that is described in section 42-14301, paragraph 2 and that is used exclusively in this state or that is used partly in and partly outside this state:

1. Has a situs in this state for purposes of taxation.

2. Is subject to valuation under this article.

Download our app to see the most-to-date content.